Sage Forging produces small plumbing valves. January data for its valve-making process follow. Beginning WIP was 54,300 units. Good units completed and transferred out during the current period totalled 394,000. Ending WIP was 63,000 units. Inspection occurs at the 100% stage of completion with respect to conversion costs, which are incurred evenly throughout the process. Total spoilage is 37,036 units. Normal spoilage is 13,593 units. Direct materials are added at the beginning of the process. Compute the number of units started in January. Number of units started units